State Administration of Taxation, Circular on Issues Relevant to the Interpretation and Implementation of Relevant Articles of the (Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income)
关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知
Avoidance of double taxation issues between Hong Kong and the mainland clarified.
Date:
May 2007
CLP Reference: 1200/07.04.04
Promulgated: 04 April 2007
Keywords (click to search): [levy] [enterprise income tax] [double tax avoidance] [double taxation agreement] [corporate structure] [SAT] [Hong Kong companies] [foreign companies] [cross border]
Issued: April 4 2007
Main Contents: The Circular clarifies relevant articles of the Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the Arrangement) concerning issues such as:
To continue reading this article, you must be a subscriber.
The rest of this article is available to subscribers only. Subscribe now to continue reading this article and to have full access to all other articles and full-text translations.